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Overview of the relevant aspects concerning a request from the tax authorities to deliver digital information, in particular the obligation to allow the inspection of documents, whether digital data are part of the administration and the range of the obligation to allow a tax inspector to make copies

Overview of the relevant aspects concerning a request from the tax authorities to deliver digital information, in particular the obligation to allow the inspection of documents, whether digital data are part of the administration and the range of the obligation to allow a tax inspector to make copies